Fact: M/s Edayar Metals (“the petitioner”) a registered dealer under the Kerala Value Added Tax Act, 2003, has now migrated to the Goods and Services Tax regime. To use the input tax available to its credit at the time of migration, the petitioner had to upload FORM GST TRAN-1 within the stipulated time.
Petitioner’s Contention of law: The petitioner asserts that though it attempted to upload the Form within the time, it failed because of some system error. The petitioner, therefore, seeks directions to enable him to take credit of the available input tax.
Held: The Hon’ble High Court of Kerala vide WP(C). No. 41783 of 2018 dated January 17, 2019 dispose writ petition by referring to circular issued by the Government of India for setting up an IT Grievance Redressal Mechanism to address the grievances of taxpayers due to technical glitches on GST Portal. “These applications shall be collated by the nodal officer and forwarded to GSTN who would on receipt of application examine the same. GSTN shall after verifying its electronic records and the applications received, identify the issue involved where a large section of tax payers are affected. GSTN shall forward the same to the IT Grievance Redressal Committee with suggested solutions for resolution of the problem.”
Therefore, HC directed the Nodal Officer to consider it and take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons which are not attributable to the petitioner, the authority will also enable it to take credit of the input tax available at the time of its migration, without reference to the time-frame.